§235-22  Taxpayers affected.  Any
taxpayer having income from business activity which is taxable both within and
without this State, other than activity as a public utility or the rendering of
purely personal services by an individual, shall allocate and apportion the
taxpayer's net income as provided in this part. [L 1967, c 33, pt of §1; HRS
§235-22; gen ch 1985]